https://www.taxtmi.com/caselaws?id=150044 Interest under section 8(1-A) of the U.P. Sales Tax Act could be recovered only after a valid notice of demand under section 8(1) and Rule 45 made the tax payable and fixed the time and manner of payment. Where an appellate order reduced the assessment, the original notice of demand ceased to operate and a fresh notice was a condition precedent to default; in its absence, the assessee was not liable for interest because no valid default arose after the appellate reduction. en-us Tue, 06 Jan 1970 00:00:00 +0530 Wed, 08 May 2013 11:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150044 Interest under section 8(1-A) of the U.P. Sales Tax Act could be recovered only after a valid notice of demand under section 8(1) and Rule 45 made the tax payable and fixed the time and manner of payment. Where an appellate order reduced the assessment, the original notice of demand ceased to operate and a fresh notice was a condition precedent to default; in its absence, the assessee was not liable for interest because no valid default arose after the appellate reduction. Case-Laws VAT and Sales Tax Tue, 06 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150044